NAMRUP COLLEGE,NAMRUP vs. ITO WARD 2(4) EXEMP, SHILLONG, SHILLONG

At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 165 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee

Namrup College Vs ITO submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A).

The learned Sr. DR on the other hand has relied on the orders of the lower authorities.

After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT(A) has dismissed the appeal of the assessee on the ground of condonation of delay and without considering the merit of the case. When substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudicating in respect of the substantial justice. By not condoning the delay in filing of the appeal, considerable loss could be caused to the assessee. This being so, we are of the view that the delay in filing of the appeal before the ld. CIT(A) is liable to be condoned and we do so. It is noticed from the order of the ld. CIT(A) that the assessee could not substantiate its claim by providing relevant documents. This being so, in the interest of justice, we restore the issues in the appeal to the file of ld. CIT(A) for adjudication on merits after providing the assessee adequate opportunity of being heard. The assessee is directed to cooperate with the ld. CIT(A) and also directed to provide all the relevant documents and evidences as required by the ld. CIT(A).